| Project/Area Number |
24530592
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Okayama Shoka University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
YU Lin 岡山商科大学, 経営学部, 准教授 (60554003)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 経営環境 / 経営者 / コストマネジメント / ハイブリッド化 / 中国 / 在中日系企業 / 中国企業 / コスト・マネジメント / 管理会計 / 日系企業 / インドの企業 / 台湾の企業 / 比較研究 / 地場産業 / アジア展開 |
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| Outline of Final Research Achievements |
This project divided into two categories（management environments and transfer of cost management). The former includes materials, labor, finance, products & service, and information markets, and management in China. We could obtain several types of difference between the growing firms and the matured ones.
Findings of the latter are cost management in China which has been shifting from the group-oriented to the individual-oriented. Japanese-affiliated companies in China have been shifting to the individual oriented cost management like wage and performance evaluation systems. This drift can be found not only for factory workers, but also office clerks, and top managements. As China is so called ‘a market-oriented socialism’, it is essentially important for foreign companies to have close contact and relationship with the Central and the Local Governments in China. The laws of transfer pricing have been applied for overseas companies more rigidly and severely year by year.
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